現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | -41.74 | 0 | -5.59 | 0 | 55.64 | 602.53 | 0.74 | 0 | -47.33 | 0 | 2.35 | -36.83 | -0.4 | 0 | 0.42 | -43.47 | 24.34 | -15.07 | 21.62 | -2.39 | 6.34 | 49.88 | 0.36 | 16.13 | -147.39 | 0 |
| 2022 (9) | 13.95 | 218.49 | -0.18 | 0 | 7.92 | -43.02 | -1.38 | 0 | 13.77 | 0 | 3.72 | -22.82 | 0.27 | 0 | 0.74 | -47.2 | 28.66 | 74.44 | 22.15 | 43.18 | 4.23 | 22.61 | 0.31 | 40.91 | 52.27 | 128.4 |
| 2021 (8) | 4.38 | -69.71 | -6.06 | 0 | 13.9 | 0 | -0.64 | 0 | -1.68 | 0 | 4.82 | 96.73 | -0.04 | 0 | 1.40 | 43.42 | 16.43 | 36.8 | 15.47 | 69.26 | 3.45 | 8.83 | 0.22 | 10.0 | 22.88 | -80.2 |
| 2020 (7) | 14.46 | 48.16 | -4.36 | 0 | -5.58 | 0 | -0.16 | 0 | 10.1 | 55.38 | 2.45 | 26.29 | -0.05 | 0 | 0.98 | 21.58 | 12.01 | 46.64 | 9.14 | 30.01 | 3.17 | -3.06 | 0.2 | 25.0 | 115.59 | 23.88 |
| 2019 (6) | 9.76 | 906.19 | -3.26 | 0 | -2.18 | 0 | 1.02 | 0 | 6.5 | 0 | 1.94 | -62.4 | -0.42 | 0 | 0.80 | -62.04 | 8.19 | -6.51 | 7.03 | -11.35 | 3.27 | 172.5 | 0.16 | -5.88 | 93.31 | 794.6 |
| 2018 (5) | 0.97 | -92.27 | -5.05 | 0 | 3.02 | 0 | -0.26 | 0 | -4.08 | 0 | 5.16 | -15.55 | 0.02 | 0 | 2.11 | -30.09 | 8.76 | 9.36 | 7.93 | 21.44 | 1.2 | 10.09 | 0.17 | -15.0 | 10.43 | -93.5 |
| 2017 (4) | 12.55 | 0 | -6.4 | 0 | -0.25 | 0 | 0.34 | 0 | 6.15 | 0 | 6.11 | 536.46 | -0.03 | 0 | 3.02 | 487.3 | 8.01 | 14.43 | 6.53 | 26.8 | 1.09 | 5.83 | 0.2 | 5.26 | 160.49 | 0 |
| 2016 (3) | -2.4 | 0 | -0.75 | 0 | 7.95 | 687.13 | -0.07 | 0 | -3.15 | 0 | 0.96 | 182.35 | 0.01 | 0 | 0.51 | 172.98 | 7.0 | 21.95 | 5.15 | 12.2 | 1.03 | -2.83 | 0.19 | -9.52 | -37.68 | 0 |
| 2015 (2) | -1.97 | 0 | -0.76 | 0 | 1.01 | 0 | -0.26 | 0 | -2.73 | 0 | 0.34 | -19.05 | -0.41 | 0 | 0.19 | -32.82 | 5.74 | 13.89 | 4.59 | 19.22 | 1.06 | -1.85 | 0.21 | -4.55 | -33.62 | 0 |
| 2014 (1) | 5.68 | 0 | -0.8 | 0 | -2.45 | 0 | -0.37 | 0 | 4.88 | 0 | 0.42 | -79.9 | 0 | 0 | 0.28 | -81.14 | 5.04 | 100.0 | 3.85 | 72.65 | 1.08 | -0.92 | 0.22 | 46.67 | 110.29 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 8.5 | 144.57 | -50.38 | -1.14 | -54.05 | -467.74 | 7.72 | -43.15 | 853.09 | 0.82 | 0 | 490.48 | 7.36 | 137.15 | -57.8 | 0.53 | 29.27 | -44.79 | 0.08 | -92.31 | -70.37 | 0.35 | 15.07 | -46.93 | 5.57 | -1.07 | -32.24 | 3.12 | -45.93 | -40.57 | 2.19 | 52.08 | 82.5 | 0.09 | 0.0 | 12.5 | 157.41 | 160.26 | -40.0 |
| 23Q3 (19) | -19.07 | 0.73 | -419.62 | -0.74 | 64.93 | 38.33 | 13.58 | -31.96 | 78.92 | 0 | 100.0 | -100.0 | -19.81 | 7.08 | -306.78 | 0.41 | 2.5 | -71.33 | 1.04 | 216.85 | 46.48 | 0.30 | 3.04 | -69.86 | 5.63 | -20.37 | -31.67 | 5.77 | -29.46 | -30.4 | 1.44 | 4.35 | 33.33 | 0.09 | 0.0 | 12.5 | -261.23 | -31.23 | -572.66 |
| 23Q2 (18) | -19.21 | -60.62 | -248.91 | -2.11 | -32.7 | -390.7 | 19.96 | 38.8 | 292.85 | -0.12 | -340.0 | 92.81 | -21.32 | -57.34 | -270.97 | 0.4 | -60.0 | -2.44 | -0.89 | -39.06 | -25.35 | 0.29 | -59.22 | -15.32 | 7.07 | 16.47 | 5.05 | 8.18 | 79.78 | 66.6 | 1.38 | 3.76 | 38.0 | 0.09 | 0.0 | 12.5 | -199.07 | 0.63 | -192.44 |
| 23Q1 (17) | -11.96 | -169.82 | 3.63 | -1.59 | -612.9 | -240.71 | 14.38 | 1675.31 | 45.69 | 0.05 | 123.81 | 112.2 | -13.55 | -177.69 | -20.12 | 1.0 | 4.17 | 9.89 | -0.64 | -337.04 | 0 | 0.72 | 9.76 | -23.49 | 6.07 | -26.16 | 10.97 | 4.55 | -13.33 | 23.31 | 1.33 | 10.83 | 41.49 | 0.09 | 12.5 | 28.57 | -200.34 | -176.37 | 24.13 |
| 22Q4 (16) | 17.13 | 566.76 | 0.35 | 0.31 | 125.83 | 120.81 | 0.81 | -89.33 | 142.86 | -0.21 | -123.08 | -23.53 | 17.44 | 458.11 | 11.94 | 0.96 | -32.87 | -21.31 | 0.27 | -61.97 | 1000.0 | 0.66 | -34.65 | -38.1 | 8.22 | -0.24 | 96.18 | 5.25 | -36.67 | 6.71 | 1.2 | 11.11 | 36.36 | 0.08 | 0.0 | 14.29 | 262.33 | 775.48 | -9.79 |
| 22Q3 (15) | -3.67 | -128.45 | 45.14 | -1.2 | -179.07 | 10.45 | 7.59 | 173.33 | -8.77 | 0.91 | 154.49 | 9000.0 | -4.87 | -139.05 | 39.35 | 1.43 | 248.78 | 90.67 | 0.71 | 200.0 | 0 | 1.00 | 189.52 | 12.04 | 8.24 | 22.44 | 70.6 | 8.29 | 68.84 | 85.87 | 1.08 | 8.0 | 30.12 | 0.08 | 0.0 | 33.33 | -38.84 | -118.03 | 68.94 |
| 22Q2 (14) | 12.9 | 203.95 | 5275.0 | -0.43 | -138.05 | -53.57 | -10.35 | -204.86 | -426.5 | -1.67 | -307.32 | -626.09 | 12.47 | 210.55 | 31275.0 | 0.41 | -54.95 | 2.5 | -0.71 | 0 | -7000.0 | 0.35 | -63.16 | -30.56 | 6.73 | 23.03 | 53.3 | 4.91 | 33.06 | 22.14 | 1.0 | 6.38 | 16.28 | 0.08 | 14.29 | 100.0 | 215.36 | 181.56 | 4314.86 |
| 22Q1 (13) | -12.41 | -172.7 | -98.56 | 1.13 | 175.84 | 138.44 | 9.87 | 622.22 | 129.53 | -0.41 | -141.18 | -64.0 | -11.28 | -172.4 | -22.74 | 0.91 | -25.41 | -62.86 | 0 | 100.0 | 100.0 | 0.94 | -11.2 | -74.76 | 5.47 | 30.55 | 81.13 | 3.69 | -25.0 | 77.4 | 0.94 | 6.82 | 6.82 | 0.07 | 0.0 | 40.0 | -264.04 | -190.8 | -27.16 |
| 21Q4 (12) | 17.07 | 355.16 | 247.66 | -1.49 | -11.19 | -44.66 | -1.89 | -122.72 | 56.95 | -0.17 | -1800.0 | -183.33 | 15.58 | 294.02 | 301.55 | 1.22 | 62.67 | -12.23 | -0.03 | 0 | 0 | 1.06 | 18.29 | -45.13 | 4.19 | -13.25 | 42.03 | 4.92 | 10.31 | 141.18 | 0.88 | 6.02 | -2.22 | 0.07 | 16.67 | 16.67 | 290.80 | 332.55 | 77.68 |
| 21Q3 (11) | -6.69 | -2887.5 | -148.27 | -1.34 | -378.57 | -44.09 | 8.32 | 162.46 | 206.8 | 0.01 | 104.35 | 105.0 | -8.03 | -19975.0 | -162.1 | 0.75 | 87.5 | 19.05 | 0 | 100.0 | -100.0 | 0.90 | 79.44 | -5.59 | 4.83 | 10.02 | 42.48 | 4.46 | 10.95 | 90.6 | 0.83 | -3.49 | 6.41 | 0.06 | 50.0 | 20.0 | -125.05 | -2663.46 | -128.6 |
| 21Q2 (10) | 0.24 | 103.84 | 107.55 | -0.28 | 90.48 | 65.0 | 3.17 | -26.28 | 16.54 | -0.23 | 8.0 | -158.97 | -0.04 | 99.56 | 98.99 | 0.4 | -83.67 | 122.22 | -0.01 | 0.0 | 91.67 | 0.50 | -86.61 | 60.58 | 4.39 | 45.36 | 52.43 | 4.02 | 93.27 | 64.75 | 0.86 | -2.27 | 16.22 | 0.04 | -20.0 | -20.0 | 4.88 | 102.35 | 104.95 |
| 21Q1 (9) | -6.25 | -227.29 | -448.25 | -2.94 | -185.44 | -82.61 | 4.3 | 197.95 | 11.11 | -0.25 | -316.67 | 16.67 | -9.19 | -336.86 | -234.18 | 2.45 | 76.26 | 842.31 | -0.01 | 0 | 96.77 | 3.73 | 93.08 | 688.68 | 3.02 | 2.37 | 7.86 | 2.08 | 1.96 | -10.34 | 0.88 | -2.22 | 15.79 | 0.05 | -16.67 | 25.0 | -207.64 | -226.87 | -468.28 |
| 20Q4 (8) | 4.91 | -64.57 | -55.36 | -1.03 | -10.75 | -267.86 | -4.39 | 43.65 | 23.39 | -0.06 | 70.0 | -105.31 | 3.88 | -69.99 | -63.81 | 1.39 | 120.63 | 308.82 | 0 | -100.0 | -100.0 | 1.93 | 103.53 | 277.18 | 2.95 | -12.98 | 26.07 | 2.04 | -12.82 | 23.64 | 0.9 | 15.38 | 16.88 | 0.06 | 20.0 | 50.0 | 163.67 | -62.57 | -63.4 |
| 20Q3 (7) | 13.86 | 535.85 | 3280.49 | -0.93 | -16.25 | 24.39 | -7.79 | -386.4 | -560.95 | -0.2 | -151.28 | -150.0 | 12.93 | 424.87 | 1676.83 | 0.63 | 250.0 | 125.0 | 0.41 | 441.67 | 4200.0 | 0.95 | 205.18 | 101.27 | 3.39 | 17.71 | 36.14 | 2.34 | -4.1 | 18.78 | 0.78 | 5.41 | -4.88 | 0.05 | 0.0 | 25.0 | 437.22 | 544.1 | 2917.91 |
| 20Q2 (6) | -3.18 | -178.95 | -298.75 | -0.8 | 50.31 | 50.0 | 2.72 | -29.72 | 1006.67 | 0.39 | 230.0 | 285.71 | -3.98 | -44.73 | 0 | 0.18 | -30.77 | -68.42 | -0.12 | 61.29 | 63.64 | 0.31 | -34.24 | -68.07 | 2.88 | 2.86 | 54.84 | 2.44 | 5.17 | 28.42 | 0.74 | -2.63 | -11.9 | 0.05 | 25.0 | 25.0 | -98.45 | -169.45 | -271.06 |
| 20Q1 (5) | -1.14 | -110.36 | 64.92 | -1.61 | -475.0 | -906.25 | 3.87 | 167.54 | 79.17 | -0.3 | -126.55 | -266.67 | -2.75 | -125.65 | 19.35 | 0.26 | -23.53 | -65.33 | -0.31 | -1650.0 | -210.0 | 0.47 | -7.66 | -63.73 | 2.8 | 19.66 | 85.43 | 2.32 | 40.61 | 53.64 | 0.76 | -1.3 | -9.52 | 0.04 | 0.0 | 0.0 | -36.54 | -108.17 | 73.13 |
| 19Q4 (4) | 11.0 | 2582.93 | 0.0 | -0.28 | 77.24 | 0.0 | -5.73 | -439.05 | 0.0 | 1.13 | 1512.5 | 0.0 | 10.72 | 1407.32 | 0.0 | 0.34 | 21.43 | 0.0 | 0.02 | 300.0 | 0.0 | 0.51 | 8.61 | 0.0 | 2.34 | -6.02 | 0.0 | 1.65 | -16.24 | 0.0 | 0.77 | -6.1 | 0.0 | 0.04 | 0.0 | 0.0 | 447.15 | 2986.46 | 0.0 |
| 19Q3 (3) | 0.41 | -74.38 | 0.0 | -1.23 | 23.12 | 0.0 | 1.69 | 663.33 | 0.0 | -0.08 | 61.9 | 0.0 | -0.82 | 0 | 0.0 | 0.28 | -50.88 | 0.0 | -0.01 | 96.97 | 0.0 | 0.47 | -51.58 | 0.0 | 2.49 | 33.87 | 0.0 | 1.97 | 3.68 | 0.0 | 0.82 | -2.38 | 0.0 | 0.04 | 0.0 | 0.0 | 14.49 | -74.83 | 0.0 |
| 19Q2 (2) | 1.6 | 149.23 | 0.0 | -1.6 | -900.0 | 0.0 | -0.3 | -113.89 | 0.0 | -0.21 | -216.67 | 0.0 | 0 | 100.0 | 0.0 | 0.57 | -24.0 | 0.0 | -0.33 | -230.0 | 0.0 | 0.97 | -25.3 | 0.0 | 1.86 | 23.18 | 0.0 | 1.9 | 25.83 | 0.0 | 0.84 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 57.55 | 142.32 | 0.0 |
| 19Q1 (1) | -3.25 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 2.16 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -3.41 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 1.30 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -135.98 | 0.0 | 0.0 |
